In Annex 5, 2019 and subsequent ITS, section 2 Instruments, equity instrument #18, the autocallable product is specified with a 6% coupon, without any memory characteristics. Could you confirm that the product has no memory feature regarding past coupons?
instrument specification: details to be specified
The submitter should report the Instrument number 18 considering as if it has no memory feature regarding past coupons.
Disclaimer
The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal. The text of the Implementing Regulation may differ from the text of the draft ITS to which this Q&A refers.
Update 03.12.2021: This Q&A has been updated in the light of the most recent amendments to the ITS 2016/2070 on Supervisory Benchmarking.